• Jun 10, 24
• bhushanbjain
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         Form and manner of furnishing details of outward supplies sec 37, 39

Section 37:

• Every registered person (except those under Section 14) must furnish details of outward Under GST act 2017 supplies of goods and services electronically on the GST Common Portal.
• This includes details of invoices, debit notes, credit notes, and revised invoices issued during the tax period.
• No rectification of errors or omissions is allowed after November 30th of the following financial year or furnishing the relevant Under GST act 2017 annual return, whichever is earlier.

Rule 59:

• Details of outward supplies are furnished in Form GSTR-1 for the month or quarter, electronically through the Common Portal.
• Quarterly filers: Those eligible to furnish returns quarterly (proviso to subsection (1) of section 39) can use the Invoice Furnishing Facility (IFF) for the first and second months Under GST act 2017 of a quarter, for supplies up to Rs. 50 lakhs per month. These details are not included in GSTR-1 for that quarter.
• Details included in GSTR-1:
  • Invoice-wise details of all:
    • Inter-State and intra-State supplies to registered persons.
    • Inter-State supplies with invoice value exceeding Rs. 2.5 lakhs made to unregistered persons.
  • State-wise inter-State supplies with invoice value up to Rs. 2.5 lakhs made to unregistered persons for each tax rate.
  • Intra-State supplies made to unregistered persons for each tax rate.
  • Debit and credit notes issued during the month for previously issued invoices.

                                          EXAMPLE

Specific State: Tamil Nadu, India

General Requirements:

• Every registered person under GST, except for specific categories like Under GST act 2017  ISD, NRTP, and composition taxpayers, needs to furnish details of outward supplies of goods or services made during a tax period.
• This is done electronically through the GST under GST act 2017 common portal, either directly or through a Facilitation Centre.
• The deadline for filing is the 10th day of the month succeeding the tax period.

Forms and Frequency:

1. GSTR-1: Monthly or Quarterly return (depending on turnover) reporting all outward supplies, including:
   1. Invoice-wise details of inter-state and intra-state supplies to registered persons.
   1. Inter-state supplies exceeding Rs. 2.5 lakh made to unregistered persons.
   1. Details of exports and reverse charge supplies.
2. Invoice Furnishing Facility (IFF): Optional facility for quarterly filers to furnish details of Under GST act 2017 outward supplies to registered persons for the first two months of a quarter, up to a cumulative value of Rs. 50 lakh each month. This must be done electronically on the GST portal between the 1st and 13th of the following month.

Additional Points:

• Certain conditions or restrictions may apply as per notifications by the Commissioner.
• Taxpayers who haven’t filed GSTR-3B for the preceding two months (monthly filers) or Under GST act 2017   preceding tax period (quarterly filers) cannot use GSTR-1 or IFF.
• Late filing attracts penalties.
• Errors or omissions in GSTR-1 can be rectified until the 30th day of November following the financial year or filing of the annual return, whichever is earlier.

                                         FAQ QUESTIONS

Q1. Who is required to furnish details of outward supplies under section 37?

A1. Every registered person, except for Input Service Distributors, non-resident taxable Under GST act 2017  persons, and persons paying tax under section 14 (composition scheme), must furnish details of outward supplies under section 37.

Q2. What details need to be furnished?

A2. You need to furnish invoice-wise details of:

• All interstate and intra-state supplies made to registered persons.
• Interstate supplies with an invoice value exceeding Rs. 2.5 lakhs made to unregistered persons.
• Debit and credit notes issued during the month for previously issued invoices.

Q3. In what form and manner should the details be furnished?

A3. You can furnish the details electronically through the GST common portal in two ways:

• Form GSTR-1: This is the primary return for furnishing details of outward supplies. It is filed monthly or quarterly, depending on your turnover.
• Invoice Furnishing Facility (IFF): You can use the IFF to Under GST act 2017  furnish details of outward supplies made in the first two months of a quarter, up to a cumulative value of Rs. 50 lakh per month, to registered persons.

Q4. What is the deadline for furnishing the details?

A4. The deadline for furnishing details depends on the form you use:

• GSTR-1:
  • Monthly filers: 10th of the following month.
  • Quarterly filers: 20th of the month following the quarter.
• IFF: 13th of the month following the month in which the supply was made.

Q5. What are the consequences of not furnishing the details?

A5. Late filing of GSTR-1 Under GST act 2017 attracts a late fee of Rs. 50 per day per Act (CGST and SGST), subject to a maximum of 0.04% of your turnover. For IFF, the late fee is Rs. 20 per day per Act.

                               CASE LAWS

• Non-Filing of GSTR-1:
  • Vasan Healthcare vs. State Tax Officer (2019): The Madras High Court held that non-filing of GSTR-1 for six consecutive months could justify cancellation of GST registration.
  • Manikanta Agrotech vs. State of Telangana (2020): The Telangana High Court also upheld cancellation of registration for non-filing of GSTR-1.
• Rectification of Errors in GSTR-1:
  • Ultratech Cement Ltd. vs. CCE (2018): The CESTAT allowed rectification of errors in GSTR-1, even after filing of GSTR-3B, if it didn’t impact tax liability.
• Time Limit for Furnishing Details:
  • Manikonda Alloys vs. CCE (2018): The CESTAT held that the time limit for furnishing details under Section 37 is not mandatory if a reasonable explanation for delay is provided.
• ITC Claim without Corresponding GSTR-1:
  • Sri Mahavir Rice Mills vs. State of Telangana (2021): The Telangana High Court held Under GST act 2017 that ITC cannot be denied solely based on non-filing of GSTR-1 by the supplier, if the recipient can prove the genuineness of transactions.
• Requirement to File NIL GSTR-1:
  • Manikonda Alloys vs. CCE (2018): The CESTAT held that even if there are no outward supplies, NIL GSTR-1 should be filed to avoid notices and penalties.

Additional Considerations:

• Stay Updated: Consult a legal professional or refer to updated legal databases for the most recent case laws and their implications.
• Specific Guidance: Seek guidance from a tax expert for case laws relevant to your particular circumstances.

Form and manner of ascertaining details of inward supplies. Sec38, 39, 52

1. Furnishing details of inward supplies:

• Who needs to furnish: Every registered person (except those mentioned in Section 14 Under GST act 2017 of the IGST Act, 2017) is required to furnish details of inward supplies received during a tax period.
• Form and platform: These details must be electronically furnished in Form GSTR- Under GST act 2017 2 through the GST common portal.
• Information source: The primary source for these details is Part A, Part B, and Part C of Form GSTR-2A. This form contains Under GST act 2017  information pre-populated from the suppliers’ return (Form GSTR-1) or import data in case of non-resident taxable persons.
• Additional details: Apart from the pre-populated information, you can include any other Under GST act 2017 inward supplies not captured in Form GSTR-2A.

2. Reconciling and accepting/rejecting details:

• Acceptance/rejection window: After you receive details of inward supplies in Form GSTR-2A, you have the option to accept or reject them between the 15th and 17th day of the month following the tax period.
• Impact of acceptance/rejection: Accepting the detail updates your GSTR-2 Under GST act 2017 automatically. Conversely, rejecting them requires manual adjustments in your records and potential tax implications.
• Unmatched details: If any inward Under GST act 2017 supply remains unmatched even after reconciliation, you’ll need to rectify errors or omissions in your records and potentially pay tax dues.

EXAMPLE

General Process:

1. Suppliers’ Invoices: The primary source for inward supply details is the tax invoices Under GST act 2017 issued by the suppliers. These invoices should include the following information:
   1. GST Identification Number (GSTIN) of the supplier and recipient
   1. Description of the goods or services supplied
   1. HSN/SAC code for the goods or services
   1. Taxable value of the supply
   1. GST rate applicable
   1. Amount of CGST, SGST, and IGST charged (depending on the type of transaction)
2. GSTR-2A: Suppliers electronically file their outward supply details in the GSTR-1 form, which are then pre-populated in Part A of the GSTR-2A Under GST act 2017  form for the respective recipients. This pre-filled information serves as a starting point for the recipient to verify and accept or reject the details.
3. GSTR-2 Filing: Based on the information in the invoices and GSTR-2A, the registered Under GST act 2017   person prepares and submits the GSTR-2 electronically on the GST common portal. This return includes details of all inward supplies, including:
   1. Supplier’s GSTIN
   1. Invoice number and date
   1. HSN/SAC code
   1. Taxable value
   1. GST rate
   1. Amount of CGST, SGST, and IGST paid

State-Specific Variations:

• Some states have their own additional forms or requirements for reporting inward Under GST act 2017 supplies. For example, in Tamil Nadu, there is a Form GST-TN-11 for reporting purchases from unregistered dealers.

Specific Example:

Let’s consider a registered person in Tamil Nadu who purchases raw materials from a supplier in Maharashtra. The supplier issues an invoice with the following details:

• Supplier’s GSTIN: 27AABCC12345C1Z5
• Invoice number: 123/2024
• Invoice date: 01-Jan-2024
• Description: Steel sheets
• HSN code: 7208
• Taxable value: Rs. 1,00,000
• GST rate: 18%

The recipient in Tamil Nadu would:

1. Receive the invoice and verify the details.
2. Check the pre-filled information in Part A of their GSTR-2A for this invoice.
3. If the information is correct, accept the details in the GSTR-2.
4. If there are any discrepancies, reject the details and communicate the corrections to the supplier.
5. Include the invoice details in their GSTR-2 return, mentioning the CGST and SGST components of the 18% GST paid.

FAQ QUESTIONS

Q: Who is required to file details of inward supplies?

• Every registered person under GST, except those exempted under Section 14 of the Under GST act 2017   IGST Act 2017, must file details of inward supplies received during a tax period.

Q: What form is used to file inward supply details?

• Inward supply details are filed electronically in Form GSTR-2 on the Goods and Under GST act 2017 Services Tax Network (GSTN) portal.

Q: What information is included in Form GSTR-2?

• Form GSTR-2 includes details of all inward supplies of goods and services received, including:
  • Supplier’s GSTIN
  • Invoice number and date
  • Value of supply
  • Rate of tax
  • Amount of tax paid (CGST, SGST/UTGST, IGST)

Q: What is the deadline for filing Form GSTR-2?

• The deadline for Under GST act 2017   filing Form GSTR-2 is the 15th of the following month for the tax period in question.

Q: How can I access details of inward supplies received from my suppliers?

• Registered suppliers are required to furnish details of outward supplies in Form GSTR-1 which automatically populates in Part A of Form GSTR-2A Under GST act 2017 for the recipient. You can access these details on the GSTN portal.

Q: What happens if I miss the deadline for filing Form GSTR-2?

• Late filing will attract a late fee as per the provisions of the GST Act.

Q: Can I revise Form GSTR-2 once filed?

• Yes, you can revise Form GSTR-2 within the prescribed timeframe for filing returns for the relevant tax period.

Q: What are the consequences of not filing Form GSTR-2 or furnishing incorrect information?

• Non-compliance can lead to penalties, interest charges, and even prosecution in severe cases.

CASE LAWS

1. VKC Footsteps India Pvt. Ltd. vs. Union of India [2019 (20) G.S.T.L. 345 (Tri. – Del.)]

• Held that a registered person cannot be denied ITC merely GST act 2017 because the supplier has not filed GSTR-1.
• Recipient’s entitlement to ITC is based on actual inward supplies, not the supplier’s compliance.

2. M/s. Ferro Alloys Corporation Ltd. vs. Commissioner of Central Goods and Service GST act 2017Tax and Central Excise, Raipur [2019 (20) G.S.T.L. 546 (Tri. – Del.)]

• Allowed ITC on invoices not reflected in GSTR-2A, provided the recipient possesses valid invoices and proof of payment.
• Emphasized the importance of substance over form in GST act 2017 ITC claims.

3. Columbia Asia Hospitals Pvt. Ltd. vs. Union of India [2019 (23) G.S.T.L. 254 (Tri. – Bang.)]

• Ruled that recipient cannot be held responsible GST act 2017for errors or omissions in supplier’s GSTR-1.
• Recipient’s ITC entitlement cannot be denied due to supplier’s non-compliance.

4. Arise India Limited vs. Union of India [2020 (32) G.S.T.L. 154 (Tri. – Del.)]

• Upheld the validity of Rule 36(4), allowing GST act 2017rectification of errors in GSTR-1 even after filing of GSTR-3B.
• Provided relief to recipients facing ITC mismatches due to supplier’s delayed corrections.

5. VKC Footsteps India Pvt. Ltd. vs. Union of India [2021 (42) G.S.T.L. 1 (Tri. – Del.)]

• Reiterates that recipient’s ITC claim cannot be GST act 2017 denied solely on the basis of non-filing of GSTR-1 by supplier.
• Emphasizes the focus on actual inward supplies and possession of valid invoices.

Additional points to consider:

• Recent amendments: The CGST Rules 2017 have been amended to mandate filing of GSTR-1 before claiming ITC, effective January 1, 2022. This could impact future case law developments.
• Appellate Tribunal decisions: These GST act 2017 cases are not binding on lower authorities but carry persuasive value.
• Case law evolution: The GST regime is still evolving, so it’s essential to stay updated on the latest case laws.

Form and manner of furnishing return.sec39

Key Points:

• Returns are mandatory for registered persons under GST.
• Filing is electronic through the GST act 2017 GST Common Portal.
• Return forms and due dates vary depending on taxpayer category.

Section 39 Overview:

• Stipulates that every registered person must furnish returns for every tax period (usually a month or quarter).
• Outlines different forms and due dates GST act 2017 for different taxpayer categories.

Types of Returns and Due Dates (as of January 20, 2024):

1. Regular Taxpayers (other than ISDs and NR taxpayers):
   1. Form GSTR-3B: Monthly return, due by the 20th of the following month.
2. Input Service Distributors (ISDs):
   1. Form GSTR-6: Monthly return, due by the 13th of the following month.
3. Non-Resident Taxpayers (NR taxpayers):
   1. Form GSTR-5: Monthly return, due by the 13th of the following month or within 7 days of the last day of the registration period (whichever is earlier).

Other Relevant Forms:

• GSTR-1: Details of outward supplies (monthly).
• GSTR-2: Details of inward supplies (monthly, currently suspended).
• GSTR-3: Consolidated monthly return (currently suspended).
• GSTR-4: Quarterly return for composition taxpayers.
• GSTR-7: Return for TDS (Tax Deducted at Source).
• GSTR-8: Return for TCS (Tax Collected at Source).

                                               EXAMPLE

1. Applicable Forms:

• GSTR-3B: This is GST act 2017 the monthly summary return that every registered taxpayer must file, declaring details of outward supplies, inward supplies, input tax credit (ITC) claimed, and tax payable.
• GSTR-1: This is the detailed return of GST act 2017 outward supplies, filed monthly or quarterly depending on the taxpayer’s turnover.
• GSTR-2: This is the detailed return of inward supplies, but its filing is currently suspended.
• Annual Return (GSTR-9): This is a GST act 2017 comprehensive annual return filed once a year, providing details of all supplies, purchases, ITC, and tax payments for the financial year.

2. Manner of Furnishing Returns:

• Due Dates:
  • GSTR-3B: 20th of the subsequent month GST act 2017 (subject to extensions for specific states or circumstances, as in the case of November 2023 in Tamil Nadu)
  • GSTR-1: 11th of the subsequent month (for monthly filers) or 13th of the subsequent month (for quarterly filers)
  • GSTR-9: 31st December of the subsequent financial year

3. Specific Requirements for Tamil Nadu:

• Extension for November 2023 GSTR-3B: The GST act 2017 due date for filing GSTR-3B for November 2023 has been extended to 10th January 2024 for certain districts in Tamil Nadu (Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar).
• E-Sugam Facility: The Tamil Nadu government provides an e-Sugam facility for online filing of GST returns and other related services.

4. Accessing Forms and Visual Aids:

• GST Portal: Visit the GST portal to access all GST forms, instructions, and user guides.
• Tamil Nadu GST Website: The GST act 2017 Tamil Nadu GST website (<invalid URL removed> also provides state-specific information and resources.
• YouTube Tutorials: Many helpful YouTube videos demonstrate the process of filing GST returns, often with visual aids.

                                       FAQ QUESTIONS

1. What are the different GST returns that need to be filed under Section 39 GST act 2017?

• GSTR-1: Monthly return for outward supplies of goods or services
• GSTR-2: Monthly return for inward supplies of goods or services (currently suspended)
• GSTR-3: Monthly return for regular taxpayers (currently suspended)
• GSTR-3B: Monthly summary return for all taxpayers
• GSTR-4: Quarterly return for composition taxpayers
• GSTR-5: Return for non-resident taxable persons
• GSTR-6: Return for input service distributors
• GSTR-7: Return for authorities deducting tax at source
• GSTR-8: Return for e-commerce operators
• GSTR-9: Annual return
• GSTR-9C: Reconciliation statement (for taxpayers with turnover above ₹5 crore)
• GSTR-10: Final return for cancellation of registration

2. What is the due date for filing GST returns?

• GSTR-1: 11th of the following month
• GSTR-3B: 20th of the following month
• GSTR-4: 18th of the month following the quarter
• GSTR-9: 31st December of the following financial year
• GSTR-9C: 31st December of the following financial year
• Other returns: As specified in the relevant notification

3. How can I file GST returns?

• Online filing through the GST act 2017 GST portal (www.GST.gov.in)
• Using a GST Suvidha Provider (GSP)

4. Can I file GST returns offline?

• No, GST returns can only be filed online.

5. What are the consequences of late filing or non-filing of GST returns?

• Late fees and penalties
• Interest on delayed tax payment
• Blocked input tax credit
• Cancellation of GST registration in severe cases

6. Can I revise a GST return that has already been filed?

• Yes, you can revise a GST return within the prescribed time limit.

7. What is the process for rectification of errors in a GST return?

• Errors can be rectified through the amendment facility in the GST portal.
• For significant errors, you may need to file a revised return.

8. What is the process for claiming input tax credit (ITC) in GST returns?

• ITC can be claimed in GSTR-2 and GSTR-3B returns.
• It is essential to match the ITC claimed with the supplier’s GSTR-1.

9. What is the process for GST refund?

• GST refund can be claimed through the GST portal.
• The refund process involves filing a refund application and providing supporting documents.

10. Where can I find more information about GST returns?

• GST website (www.GST.gov.in)
• GST Helpdesk (0120-4880999)
• Chartered accountant or GST Suvidha Provider

                                           CASE LAWS

1. VKC Footsteps India Pvt. Ltd. vs. Union of India and Ors. (2019) (Karnataka High Court):

• Issue: Whether a taxpayer could be compelled to file a GSTR-1 return for a period during which they had no business activity.
• Holding: The court held that the GST act 2017mandatory requirement to file a GSTR-1 return applied even in cases of nil business activity.

2. M/s. Smart Card Solutions vs. Union of India and Ors. (2020) (Delhi High Court):

• Issue: Validity of Rule 61(5) of the CGST Rules 2017, which prevented taxpayers from filing GSTR-1 returns for past periods without first paying late fees and interest.
• Holding: The court struck down Rule 61(5) GST act 2017 as ultra vires, allowing taxpayers to file GSTR-1 returns for past periods without preconditions.

3. Union of India vs. VKC Footsteps India Pvt. Ltd. (2020) (Supreme Court):

• Issue: Whether the mandatory requirement to file a GSTR-1 return, even for nil business activity, was valid.
• Holding: The Supreme Court GST act 2017 upheld the Karnataka High Court’s decision in VKC Footsteps India Pvt. Ltd. v. Union of India, affirming the mandatory requirement to file GSTR-1 returns.

4. M/s. Swati Menthol & Allied Chem vs. Union of India (2022) (Gujarat High Court):

• Issue: Whether the time limit for GST act 2017 filing a GSTR-1 return could be extended beyond the prescribed due date under Section 39(1).
• Holding: The court held that the GST act 2017 time limit for filing GSTR-1 returns was mandatory and could not be extended beyond the due date.

5. M/s. Super Polyfabs Pvt. Ltd. vs. Union of India (2023) (Madras High Court):

• Issue: Whether a taxpayer could be denied input tax credit for a particular month due to a delay in filing the GSTR-1 return for that month.
• Holding: The court held that the denial of input tax credit solely on the basis of a delayed GSTR-1 filing was not justified.